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Restructuring and Business Realignment | 12 Months Ended
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Dec. 31, 2018
Business Realignment [Abstract] |
Restructuring and Business Realignment | 13. Restructuring and Business Realignment In the fourth quarter of 2018, we undertook restructuring actions for our Electronics segment affecting our European Aftermarket business and China operations. We recognized expense of $3,539 for the year ended December 31, 2018 as a result of these actions for severance, contract termination costs, excess and obsolete inventory write-offs and the non-cash write-off of intangible assets and of impaired fixed assets. Excess and obsolete inventory write-offs of $823 were recognized in COGS for the year ended December 31, 2018 and all other restructuring costs were recognized in SG&A in the consolidated statement of operations. The Company expects to incur approximately $1,080 of additional restructuring costs related to the actions initiated as of December 31, 2018. The expenses for the 2018 restructuring activities that relate to the Electronics reportable segment include the following:
|  | Accrual as of |  | 2018 Charge |  |  | Utilization |  | Accrual as of
|  | January 1, 2018 |  | to Expense |  | Cash |  | Non-Cash |  | December 31, 2018
Employee termination benefits |  | $ | - |  | $ | 1,939 |  | $ | (1,419) |  | $ | - |  | $ | 520
Excess and obsolete inventory |  |  | - |  |  | 823 |  |  | - |  |  | (823) |  |  | -
Intangible impairment |  |  | - |  |  | 200 |  |  | - |  |  | (200) |  |  | -
Fixed asset impairment |  |  | - |  |  | 157 |  |  | - |  |  | (157) |  |  | -
Contract termination costs |  |  | - |  |  | 156 |  |  | (139) |  |  | - |  |  | 17
Other related costs |  |  | - |  |  | 264 |  |  | (145) |  |  | - |  |  | 119
Total |  | $ | - |  | $ | 3,539 |  | $ | (1,703) |  | $ | (1,180) |  | $ | 656
In addition to the specific restructuring activities, the Company regularly evaluates the performance of its businesses and cost structures, including personnel, and makes necessary changes thereto in order to optimize its results. The Company also evaluates the required skill sets of its personnel and periodically makes strategic changes. As a consequence of these actions, the Company incurs severance related costs which are referred to as business realignment charges. Business realignment charges by reportable segment were as follows:
Year ended December 31 |  | 2018 |  | 2017 |  | 2016
Control Devices (A) |  | $ | 169 |  | $ | - |  | $ | -
Electronics (B) |  |  | 63 |  |  | 1,223 |  |  | 1,180
PST (C) |  |  | 478 |  |  | 589 |  |  | 1,437
Total business realignment charges |  | $ | 710 |  | $ | 1,812 |  | $ | 2,617
| (A) |  | Business realignment severance costs for the year ended December 31, 2018 related to D&D were $128. Business realignment severance costs for the year ended December 31, 2017 related to SG&A were $41.
| (B) |  | Business realignment severance costs for the year ended December 31, 2018 related to SG&A were $63. Business realignment severance costs for the year ended December 31, 2017 related to COGS and SG&A were $56 and $1,167, respectively. Business realignment severance costs for the year ended December 31, 2016 related to SG&A and D&D were $196 and $984, respectively.
| (C) |  | Business realignment severance costs for the year ended December 31, 2018 related to COGS, SG&A and D&D were $63, $386 and $29, respectively. Business realignment severance costs for the year ended December 31, 2017 related to COGS, SG&A and D&D were $370, $218 and $1, respectively. Business realignment severance costs for the year ended December 31, 2016 related to COGS, SG&A and D&D were $437, $884 and $116, respectively.
There were no significant restructuring or business realignment expenses related to the unallocated corporate segment during the years ended December 31, 2018, 2017 or 2016. Business realignment charges classified by statement of operations line item were as follows:
Year ended December 31 |  |  | 2018 |  |  | 2017 |  |  | 2016
Cost of goods sold |  | $ | 63 |  | $ | 426 |  | $ | 437
Selling, general and administrative |  |  | 491 |  |  | 1,385 |  |  | 1,080
Design and development |  |  | 156 |  |  | 1 |  |  | 1,100
Total business realignment charges |  | $ | 710 |  | $ | 1,812 |  | $ | 2,617

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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